Civic Intelligence

Spring Gate School Inc

EIN 31-1655952 • 501(c)3

Profile

The corporation is organized for charitable, scientific and educational purpose of operating a school for children with special needs

3959 S Nova Road Ste 2332127

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2014

Liabilities / Revenue

41st percentile

0.01x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

25th percentile

-8.5%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$0

Down $120,488 (-100%) from 2013

Liabilities

Down

$2,604

Down $76,291 (-97%) from 2013

Net Assets

Down

-$2,604

Down $44,197 (-106%) from 2013

Revenue

$519,055

No earlier filing loaded for comparison.

Expenses

Down

$563,252

Down $101,880 (-15%) from 2013

Net Income

-$44,197

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0-$50KAssets 2010: $57,308Liabilities 2010: $708Net Assets 2010: $56,6002010Assets 2011: $49,451Liabilities 2011: $1,621Net Assets 2011: $47,8302011Assets 2012: $20,633Liabilities 2012: $10,548Net Assets 2012: $10,0852012Assets 2013: $120,488Liabilities 2013: $78,895Net Assets 2013: $41,5932013Assets 2014: $0Liabilities 2014: $2,604Net Assets 2014: -$2,6042014

Highlighted filing

2014

Assets$0
Liabilities$2,604
Net Assets-$2,604

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2010: $324,589Expenses 2010: $280,380Net Income 2010: $44,2092010Expenses 2011: $377,4822011Expenses 2012: $484,8952012Expenses 2013: $665,1322013Revenue 2014: $519,055Expenses 2014: $563,252Net Income 2014: -$44,1972014

Highlighted filing

2014

Revenue$519,055
Expenses$563,252
Net Income-$44,197

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 16, 2015
Return Version
2013v4.0
Gross Receipts
$544,524
Mission and Program Overview

Mission

The corporation is organized for charitable, scientific and educational purpose of operating a school for children with special needs

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$59,643--
Receivable From Disqualified Prsn$41,492$0▼ $41,492
Land, Buildings, and Equipment, Net$31,255$0▼ $31,255
Receivables From Officers Etc$27,000$0▼ $27,000
Cash and Non-Interest-Bearing Accounts$17,963$0▼ $17,963
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$120,488$0▼ $120,488
Other Assets Total$2,778$0▼ $2,778
Liabilities
Mortgage Notes Payable Secured by Investment Property$17,513--
Unsecured Notes Loans Payable-$2,604-
Other Liabilities$1,739--
Total Liabilities$78,895$2,604▼ $76,291
Net Assets / Fund Balance
Unrestricted Net Assets$41,593$-2,604▼ $44,197
Total Net Assets Fund Balance$41,593$-2,604▼ $44,197
Total Liabilities and Net Assets / Fund Balance$120,488$0▼ $120,488
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Roben SmithDirectorFT$75,375$75,375
Debra KernVice PresidentFT$46,458$46,458

Board Members and Trustees

NameTitle
Richard KernPresident
Howard SmithDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$529,324
Investment Income
$-10,269
Other Revenue
$0
Change in Net Assets
$-44,197
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$440,772
Salaries, Compensation, and Employee Benefits$122,480
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$209,320--$209,320
Current Officers, Directors, Trustees, and Key Employees$121,833--$121,833
Occupancy$48,800--$48,800
Insurance$40,300--$40,300
Fees for Services Accounting-$24,521-$24,521
All Other Expenses$6,381$2,201-$8,582
Travel$7,959--$7,959
Other Expenses$7,933--$7,933
Depreciation Depletion$5,786--$5,786
Fees for Services Legal-$3,617-$3,617
Payroll Taxes$647--$647
Interest-$384-$384
Total Functional Expenses$532,529$30,723$0$563,252
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Vision Consulting ServiceRelated PartPayroll ServiceNo$255,778
-Related PartRepairs & MaintenancNo$75,375
Vision Consulting ServiceRelated PartBuilding RentNo$48,800

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$59,643--
Receivables from Disqualified Persons$41,492$0▼ $41,492
Receivables from Officers, Directors, Trustees, and Key Employees$27,000$0▼ $27,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Debra kern (vice president & director) is married to richard kern (president & director).directors howard smith and roben smith are married and have a business relationship.debra kern has business relationships with roben smith.

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

Complete control of payroll has been given to spring gate academy, inc

Form 990, Part VI, Line 11B: Form 990 Review Process

NONE

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

NONE

Filing and Contact Details

Filer

EIN
31-1655952
Phone
3862957563

Signing Officer

Name
Debra Kern
Title
Director
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Formed
1999
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
0
Employees
13

Preparer

Preparer
Ellen G Spradley CPA
Phone
3862583422
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IRS990/Desc0Spring Gate School is a special needs K-12 private school. We serve students on the special needs continuum with all types of disabilities ranging from mildly disabled to profoundly disabled. Some examples include, Downs Syndrome, Autism, Behavioral Disorders, Cerebral Palsy, Language Delayed, Hearing Impaired, Visional Impaired, Learning Disabled, etc. We work with parents, physicians, dentists, behavior specialists, counselors and other professionals serving our student body from a variety of organizations to ensure that each child's individual needs are being met in the educational arena. The enrollment at Spring Gate School is approximately 90 students ranging in age from 5 to 21. Students are offered the National School Lunch Program. This program assists families with the cost of the lunches. Additionally, we offer a before and after school care program for all of our parents who wish to have their children participate. We are a partner with the Family Central Network, an organization that works with families who are struggling financially in Broward County, Florida. This program allows parents to have their children safely supervised in the extended day care program at Spring Gate School based on a sliding financial scale that fits the family's income status. Only the staff at Family Central approves the application process for families to be included in their network. We offer transportation services with door to door service. In addition Spring Gate School provides individual scholarships to students to assist with the extended day fees as well as the cost of the school's annual tuition fees. Spring Gate School complies with all federal, state, and local guidelines and does not discriminate in any way with any of the parents, students, staff members, or any organization that we work with on behalf of our student body. We closed the school in June 2014, after the end of the school's 2013-2014 school year.
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Spring Gate School advertises in the Sun Sentinel and sends letters to various employers in the immediate area regarding our programs. The primary program is The National School Lunch Program. Additionally, we place the nondiscriminatory policy on all of registration information and in our Staff Handbook and the Code of Conduct. We also have a workshop annually regarding Ethics and Non-discrimination.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine10KING & WORLEY LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine11SPRING GATE ACADEMY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine12SOUTHEAST GROWERS INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0VISION CONSULTING SERVICE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1VISION CONSULTING SERVICE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0RELATED PART
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1RELATED PART
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2RELATED PART
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt3RELATED PART
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt4RELATED PART
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd3false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd4false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt048800
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1255778
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt275375
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0BUILDING RENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1PAYROLL SERVICE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2REPAIRS & MAINTENANC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc3EXPENSE REIMBURSEMEN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc4CONSULTING FEES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt02604
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd2false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd3false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd4false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd5false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine10SPRING GATE ACADEMY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd2false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd3false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd4false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd5false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0CASH FLOW
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1CASH FLO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2CASH FLO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt3CASH FLO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt4CASH FLO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt5ADVANCE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt09860
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0ROBEN SMITH
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1DEBRA KERN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2KING WORLEY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm3SOUTHEAST GROWERS INC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm4ROBEN SMITH
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2RELATED
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt3RELATED
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt4RELATED
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt5DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd2false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd3false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd4false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd5false
IRS990ScheduleL/TotalBalanceDueAmt02604
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/AttorneyGeneralNotifiedInd0false
IRS990ScheduleN/BondLiabilitiesDischargedInd0false
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0false
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc2CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc3CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02014-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12014-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt22014-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt32014-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0454937782
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1591290594
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN2900665870
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN3292584459
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0501
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt121744
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt220241
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt32760
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0S CORPORATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1S CORPORATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt2LLC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt3Individual
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0LOAN PAYABLE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1LOAN PAYABLE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt2LOAN PAYABLE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt3LOAN PAYABLE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm0DEBRA KERN
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine103959 S NOVA ROAD STE 23
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1113951 50TH STREET SOUTH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine123959 S NOVA ROAD STE 23
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine132832 NE 24TH COURT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City0PORT ORANGE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City1WELLINGTON
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City2PORT ORANGE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City3FORT LAUDERDALE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State0FL
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State1FL
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State2FL

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